Статья 'Сравнительно-правовой анализ уголовной ответственности за неуплату платежей в бюджеты России и Европы' - журнал 'Юридические исследования' - NotaBene.ru
по
Journal Menu
> Issues > Rubrics > About journal > Authors > About the Journal > Requirements for publication > Council of editors > Redaction > Peer-review process > Policy of publication. Aims & Scope. > Article retraction > Ethics > Online First Pre-Publication > Copyright & Licensing Policy > Digital archiving policy > Open Access Policy > Open access publishing costs > Article Identification Policy > Plagiarism check policy
Journals in science databases
About the Journal

MAIN PAGE > Back to contents
Legal Studies
Reference:

Comparative-legal analysis of criminal responsibility for failure to make payments into the budget in Russia and in Europe

Salkazanov Alan El'brusovich

Post-graduate student, the department of Criminal Law, O. E. Kutafin Moscow State Law University

123995, Russia, Moskovskaya oblast', g. Moscow, ul. Sadovaya-Kudrinskaya, 9, kab. 464

salkazan@mail.ru
Другие публикации этого автора
 

 

DOI:

10.7256/2409-7136.2017.1.19976

Review date:

04-08-2016


Publish date:

28-01-2017


Abstract: The research subject is the comparative analysis of criminal responsibility for failure to make tax payments, fees and other payments into budgets in Germany, Spain, Italy and Russia. The author pays special attention to the legal provisions of these states regulating criminal failure to make payments into the budget. The author describes the provisions regulating the responsibility for failure to make compulsory payments into the budgets. Special attention is given to the legislative framework of European states and its comparison with Russian legislation. The research methodology is based on the dialectical research method. The author applies the methods of analysis and synthesis, the logical, formal-legal and comparative-legal methods. The scientific novelty of the study consists in the use of the recent legislative framework of Russia and foreign countries for the development of effective measures of prevention failures to make payments into budgets. The analysis criteria are the highly developed countries where taxes and fees are the most important part of social development. The author studies foreign legislation and singles out the peculiarities typical for each of the countries. The author concludes about the necessity to use the legislative and law enforcement experience of these states for the responsibility system improvement. 


Keywords: criminal law, foreign countries, criminal responsibility, payments , fees, failure to make payment, taxes, criminal evasion, tax system, tax crime
This article written in Russian. You can find full text of article in Russian here .

References
1.
Ugolovnoe zakonodatel'stvo zarubezhnykh gosudarstv. Obshchaya chast'. / Pod red. I.D. Kozochkina. M.: Institut mezhdunarodnogo prava i ekonomiki im. A.S. Griboedova, 2001. S. 255-259; Financial crime in France: overview. [Electronic resource] URL: http://us.practicallaw.com/2-519-9872 (poslednyaya data obrashcheniya 15.04.2016 g).
2.
Code général des impôts. Version consolidée au 16 mars 2016. [Electronic resource] URL: https://www.legifrance.gouv.fr/affichCode.do?cidTexte=LEGITEXT000006069577(poslednyaya data obrashcheniya 15.04.2016 g).
3.
Strafgesetzbuch [Electronic resource] URL: http://www.gesetze-im-internet.de/stgb/index.html (poslednyaya data obrashcheniya 17.04.2016 g).
4.
Abgabenordnung [Electronic resource] URL: http://www.gesetze-im-internet.de/ao_1977/ (poslednyaya data obrashcheniya 17.04.2016 g).
5.
Dr. Peter K.-D. Barandt. «German criminal tax fraud law from an American perspective, including criminal evasion of German inheritance (estate) tax» [Electronic resource] URL: http://www.barandt.com/e_german_criminal_tax_fraud_law_from_an_american_perspective_including_criminal_evasion_of_german_inheritace_estate_tax.html (poslednyaya data obrashcheniya 17.04.2016 g).
6.
Kuznetsov A.P. Zakonodatel'naya reglamentatsiya gosudarstvennoi politiki protivodeistviya nalogovym prestupleniyam v stranakh dal'nego zarubezh'ya // Biznes v zakone. 2005. № 1, S. 8-9.
7.
Ley Orgánica 10/1995, de 23 de noviembre, del Código Penal. [Electronic resource] URL: http://noticias.juridicas.com/base_datos/Penal/lo10-1995.html (poslednyaya data obrashcheniya 18.04.2016 g).
8.
Decreto del Presidente della Repubblica 29 settembre 1973, n. 600 Gazzetta Ufficiale del 16 ottobre1973, n. 26 [Electronic resource] URL: http://www.isaonline.it/mag/Dpr600-1973.html (poslednyaya data obrashcheniya 18.04.2016 g).
9.
Decreto legislativo 10 marzo 2000, n. 74 [Electronic resource] URL: http://www.altalex.com/documents/codici-altalex/2014/04/15/legge-sui-reati-tributari (poslednyaya dat aobrashcheniya 18.04.2016 g).
10.
Decreto-legge 30 agosto 1993, n. 331 (in Gazz.Uff., 30 agosto, n. 203) [Electronic resource] URL: http://www.ac.infn.it/areatributi/decretilegge/D_L_30_8_1993_331.html (poslednyaya data obrashcheniya 18.04.2016 g).
11.
Decreto del president della repubblica23 gennaio 1973, n. 43 Approvazione del testounicodelledisposizioni legislative in materiadoganale. [Electronic resource] URL: http://www.comune.jesi.an.it/MV/leggi/dpr43-73.htm (poslednyaya data obrashcheniya 18.04.2016 g).
12.
Khachatryan A.K. Osvobozhdenie ot ugolovnoi otvetstvennosti za nalogovye prestupleniya // Nalogi i nalogooblozhenie. - 2014. - 9. - C. 846 - 855. DOI: 10.7256/1812-8688.2014.9.13059.
13.
Akopdzhanova M.O. Ugolovno-pravovaya okhrana poryadka uplaty sborov v byudzhet: novoe v zakonodatel'stve // Nalogi i nalogooblozhenie. - 2015. - 3. - C. 224 - 229. DOI: 10.7256/1812-8688.2015.3.14463.
14.
Makevnina D. Yu., Filippova N. A. Zakonodatel'stvo o nalogovykh pravonarusheniyakh: nedostatki i napravleniya reformirovaniya // Nalogi i nalogooblozhenie. - 2012. - 11. - C. 8 - 14.
15.
M.O. Akopdzhanova Protivodeistvie ukloneniyu ot uplaty transportnogo naloga // Nalogi i nalogooblozhenie. - 2012. - 8. - C. 39 - 44.
16.
Lipinskii D.A. Social Bases of Positive Responsibility // SENTENTIA. European Journal of Humanities and Social Sciences. - 2015. - 3. - C. 41 - 69. DOI: 10.7256/1339-3057.2015.3.16009. URL: http://www.e-notabene.ru/psen/article_16009.html
Link to this article

You can simply select and copy link from below text field.


Other our sites:
Official Website of NOTA BENE / Aurora Group s.r.o.
"History Illustrated" Website